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Since 6 April 2026 Statutory Sick Pay is paid from the first day off sick, with no lower earnings limit. Part-time staff get 80% of their average weekly earnings.
Published 3 November 2026
All articlesFrom 6 April 2026 the Employment Rights Act 2025 removed the three waiting days and the lower earnings limit from Statutory Sick Pay. A worker is paid from the first day off sick, however little they earn.
For 2026/27 Statutory Sick Pay is £123.25 a week or 80% of average weekly earnings, whichever is lower. Part-time and casual staff on low weekly earnings now get the 80% figure.
Before April 2026, staff earning below the lower earnings limit received no Statutory Sick Pay, and nobody was paid for the first three days. Each absence now costs the sick pay as well as the cover shift, and both show in labour cost.
We work out sick pay in payroll from each worker's average earnings and report absence cost in your weekly figures. See payroll, tips and tronc.
£123.25, or 80% of average weekly earnings if that is lower.
No. The waiting days were removed from 6 April 2026.
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